This volume's focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term 'accounting for cooperation' as a more environmentally positive complement to the paradigmatic practice of 'accounting for competition'.

This is the fourth in a series of books publishing the best contributions on environmental management accounting (EMA) from around the world. It has been developed by the Environmental Management Accounting Network (EMAN). Contributions are drawn primarily from papers presented at EMAN-EU and EMAN-Asia Pacific conferences in the last two years. Brought together in this volume are international examples of leading thinking and practice in this rapidly developing area.

Sustainability Accounting and Reporting provides an up-to-date overview of the most current views, developments, costs and benefits in environmental and sustainability accounting and its links to reporting. The book discusses new developments in environmental accounting and investigates topics in and links between corporate environmental and sustainability issues as well as between strategy, measurement and information management, and between accounting and reporting.

Papers presented in this research based publication have been through an independent peer review and thorough editing process to ensure the highest possible research quality for theory based submissions and, for the more applied contributions, the greatest potential usefulness and impact for corporate and public-policy practitioners.

This is the third book of selected papers on environmental management accounting (EMA) which has been developed by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu conferences, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of various tools and techniques applied in this process.

Environmental and social performance measurement and reporting by business has become a high-profile issue during the 1990s. It is increasingly being requested by stakeholders and required by governments. Companies too are finding that they need better environmental and social performance data for effective internal management. And there are a growing number of standardisation initiatives - such as the ISO 14031 guidelines on environmental performance evaluation or the CERES Global Reporting Initiative (GRI) template for sustainability reporting - that are aimed at making it easier for more companies to take action, and for stakeholders to compare their progress. Sustainable Measures collects together most of the key work and individuals concerned with the topic from around the world. Contributions include: environmental and social reporting by John Elkington and colleagues at SustainAbility; the GRI discussion draft; Roger Adams and Martin Houldin on the FEE study of environmental reporting; Janet Ranganathan of the World Resources Institute on sustainability measures; and Martin Bennett and Peter James on ISO 14031 and the future of environmental performance evaluation. There are also chapters examining current practice in Austria, Denmark, India, Indonesia, Japan, the Netherlands and South Africa, developments in electronic reporting, as well as case studies of Baxter, Kunert, Niagara Mohawk, Unox, The Body Shop and the UK water industry, and an analysis of leading social reports. The book is essential reading for all academics, campaigners, policy-makers and practitioners with an interest in issues such as: The standardization and comparability of environmental and social performance measures Measuring and reporting on sustainable business Eco-points and other means of evaluating product impacts The implementation of measurement and reporting Best practice in corporate environmental and social reporting New means of communicating environmental data Environmental performance evaluation in developing countries

To date, both internal and external corporate environmental reporting and management systems have focused on physical input-output measures. However, external stakeholders are increasingly demanding that organisations provide more financial information about the costs and benefits of their environmental actions. As environmental costs rise, internal decision-makers are also seeking such information to ensure that money is well spent. Beyond basic compliance, many companies will not countenance environmental actions for which a "business case" cannot be made. A number of companies - such as Baxter, BT, Xerox, Zeneca and others - are now beginning to develop a better understanding of the costs and benefits of environmental action. The US Environmental Protection Agency has also done considerable work on models designed to understand the "full costs" of pollution control investments, with the aim of demonstrating that - when these are properly considered - pollution prevention can be a more cost-effective alternative. The Green Bottom Line brings together much of the world's leading research and best-practice case studies on the topic. Divided into four sections, covering "General Concepts", "Empirical Studies", "Case Studies" and "Implementation", the book includes case studies from the US EPA's Environment Accounting Programme and contributions from authors at institutions including the IMD, INSEAD, Tellus Institute and the World Resources Institute. It constitutes a state-of-the-art collection.

Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner production reduced costs and fewer environmental impacts through the reduced use of materials environmental management accounting (EMA) is a necessary information management tool.

Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options. EMA is therefore the key for driving environmental progress, cost savings, increased competitiveness and corporate sustainability through the means of cleaner production."

This volume's focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term 'accounting for cooperation' as a more environmentally positive complement to the paradigmatic practice of 'accounting for competition'.

Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner production reduced costs and fewer environmental impacts through the reduced use of materials environmental management accounting (EMA) is a necessary information management tool.

Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options. EMA is therefore the key for driving environmental progress, cost savings, increased competitiveness and corporate sustainability through the means of cleaner production.

This is the fourth in a series of books publishing the best contributions on environmental management accounting (EMA) from around the world. It has been developed by the Environmental Management Accounting Network (EMAN). Contributions are drawn primarily from papers presented at EMAN-EU and EMAN-Asia Pacific conferences in the last two years. Brought together in this volume are international examples of leading thinking and practice in this rapidly developing area.

Sustainability Accounting and Reporting provides an up-to-date overview of the most current views, developments, costs and benefits in environmental and sustainability accounting and its links to reporting. The book discusses new developments in environmental accounting and investigates topics in and links between corporate environmental and sustainability issues as well as between strategy, measurement and information management, and between accounting and reporting.

Papers presented in this research based publication have been through an independent peer review and thorough editing process to ensure the highest possible research quality for theory based submissions and, for the more applied contributions, the greatest potential usefulness and impact for corporate and public-policy practitioners.

This book brings together examples of leading thinking and international practice in the rapidly developing area of environmental management accounting .(EMA) The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices.

This lively collection comes from West Africa, a place 'where stories grow on trees'. Here are the famous tricksters: Hare, Tortoise, and the greatest of them all - Ananse the spider. The stories are full of larger-than-life characters and situations; and include the tale of how Ananse got his thin waist, how Crocodile learnt his lesson, and how Monkey managed not to get eaten by Shark.

This book is a celebration, in its 70th Anniversary year, of the first Rolls-Royce motor car to emerge after World War II, the Silver Wraith. Excluding experimental cars, the total production of that model, spanning just over a decade, amounted to 1,883 cars, no two of which were exactly alike. These are precious reminders of a past in which bespoke, hand-built motor cars of their type were once made. All Silver Wraiths followed the pre-war practice of having custom bodies from such coachbuilders as H.J. Mulliner, Hooper and James Young. Comprehensive histories of these and other coachbuilders are included and every Silver Wraith built is listed in detail in a comprehensive table.